Data

The dataset was queries from the database on Feb 8.

These ratio values were caculated:

     * "Liabilities/Revenues Ratio" = total_liabilities/revenues,
     * "Bonds Outstanding/Revenues Ratio" = bonds_outstanding/revenues,
     * "Net Pension Liability/Revenues Ratio" = (net_pension_liability - net_pension_assets)/revenues,
     * "Net OPEB Liability/Revenues Ratio" = (net_opeb_liability - net_opeb_assets)/revenues,
     * "Compensated Absences/Revenues Ratio" = compensated_absences/revenues,
     * "netted_net_pension_liability" = net_pension_liability - net_pension_assets, 
     * "netted_net_opeb_liability" = net_opeb_liability - net_opeb_assets

Structure of the original data

View some calculated fields

Matching ACFRs data with NCES student enrollment

Matching ACFRs cities with Census population

Matching ACFRs counties with Census population

View top 10 in each of the following fields

Bonds Outstanding
State Entity Bonds Outstanding
CA State of California 109,854,424,000
CA State of California 103,758,832,000
NY New York 99,455,082,000
TX State of Texas 59,721,954,000
NY Dormitory Authority 58,215,000,000
NY Metropolitan Transportation Authority 51,013,000,000
MA Commonwealth of Massachusetts 41,939,680,000
IL State of Illinois 31,531,895,000
CT State of Connecticut 29,166,415,000
CA Los Angeles 29,056,349,000
Net Pension Liability
State Entity Net Pension Liability
IL State of Illinois 143,346,569,000
CA State of California 92,089,623,000
NJ State of New Jersey 90,812,068,247
CA State of California 90,030,120,000
TX State of Texas 67,084,585,000
NY New York 46,376,874,000
MA Commonwealth of Massachusetts 41,643,152,000
CT State of Connecticut 39,840,819,000
IL Chicago 32,958,251,000
IL Rock Valley College District Number 511 28,720,071,173
Net OPEB Liability
State Entity Net OPEB Liability
NY New York 109,456,918,000
CA State of California 90,486,960,000
CA State of California 84,207,279,000
TX State of Texas 76,983,152,000
NY State of New York 66,006,000,000
NJ State of New Jersey 65,491,562,252
IL State of Illinois 58,996,493,000
CA Los Angeles County 25,921,499,000
CT State of Connecticut 23,023,169,000
NY Metropolitan Transportation Authority 21,117,000,000
Compensated Absences
State Entity Compensated Absences
NY New York 5,693,120,000
CA State of California 4,401,397,000
CA State of California 3,873,751,000
WI State of Wisconsin 2,593,896,000
OR SAIF Corporation 2,253,391,000
CA Los Angeles County 2,072,486,000
TX State of Texas 2,035,843,000
NY State of New York 1,358,000,000
NY Metropolitan Transportation Authority 1,061,000,000
CA Los Angeles 943,187,000
Total Liabilities
State Entity Total Liabilities
CA State of California 408,305,319,000
CA State of California 362,873,113,000
NY New York 305,300,557,000
IL State of Illinois 263,404,811,000
TX State of Texas 250,250,365,000
NJ State of New Jersey 213,903,087,870
NY State of New York 188,872,000,000
MA Commonwealth of Massachusetts 113,588,290,000
CT State of Connecticut 97,821,884,000
NY Metropolitan Transportation Authority 92,447,000,000

View top 10 in each of the following ratio fields

Note: Only show Revenues >= 1000000

Bonds Outstanding/Revenues Ratio
State Entity Name Bonds Outstanding Revenues Ratio
IA Tobacco Settlement Authority 748,135,062 2,882,887 259.51
OK Muskogee Industrial Trust 166,757,288 1,437,636 115.99
OK Rogers County Educational Facilities Authority 52,180,000 1,416,005 36.85
LA Louisiana Public Facilities Authority 116,611,681 3,862,243 30.19
LA City of Gonzales Industrial Development Board 49,614,679 1,699,927 29.19
OH Jerome Village Community Development Authority 71,528,926 2,691,552 26.58
OH The River South Authority 59,734,336 2,254,118 26.50
OK Rogers County Finance Authority 35,425,000 1,377,833 25.71
IN Indiana Bond Bank 851,986,930 33,240,329 25.63
OH Ohio Water Development Authority 5,248,829,688 214,314,695 24.49
Net Pension Liability/Revenues Ratio
State Entity Name Net Pension Liability Revenues Ratio
IL Rock Valley College District Number 511 28,720,071,173 171,503,108 167.46
MT Columbus School District No. 6 2,090,310,698 13,051,827 160.15
SC Cherokee County School Distirct 1 112,885,378 2,559,049 44.11
NJ Middlesex County Improvement Authority 2,261,409,556 91,960,390 24.59
CA Southern California Public Power Authority 1,566,611,000 65,685,000 23.85
WA Seattle 1,471,420,000 64,030,000 22.98
MO Saline County 221,083,491 11,195,433 19.75
NJ Brick BoardEducation Township 2,374,577,840 167,842,868 14.15
CA Union City 52,487,841 4,626,045 11.35
IL Wood Dale Fire Protection District 53,704,832 6,653,479 8.07
Net OPEB Liability/Revenues Ratio
State Entity Name Net OPEB Liability Revenues Ratio
SC Cherokee County School Distirct 1 91,170,845 2,559,049 35.63
CA Southern California Public Power Authority 992,316,000 65,685,000 15.11
WA Seattle 673,086,000 64,030,000 10.51
NY Massena 82,887,248 14,828,163 5.59
NY Cobleskill-Richmondville Central School District 230,266,120 44,700,555 5.15
NY Central New York Regional Transportation Authority and Subsidiaries 385,283,876 75,303,412 5.12
NY Arlington Central School District 1,009,500,307 219,657,517 4.60
NY Red Hook Central School District 258,268,198 56,306,225 4.59
NY Spackenkill Union Free School District 223,242,973 50,555,819 4.42
CT West Shore Fire District 44,607,973 10,133,181 4.40
Compensated Absences/Revenues Ratio
State Entity Name Compensated Absences Revenues Ratio
NY Long Beach 31,759,000 99,487,552 0.32
NY Central Islip Union Free School District 69,883,593 233,576,454 0.30
NY Glen Cove 15,931,865 56,873,828 0.28
NY Cortland 7,481,870 27,311,521 0.27
NY Nassau Community College 53,992,035 204,824,429 0.26
IA Shelby 721,284 2,983,886 0.24
NY Batavia City School District 12,471,015 52,173,977 0.24
PA Highlands School District 10,437,085 43,821,736 0.24
NY Grand Island Central School District 14,181,000 62,305,363 0.23
NY Depew Union Free School District 9,715,280 44,823,901 0.22
Total Liabilities/Revenues Ratio
State Entity Name Total Liabilities Revenues Ratio
GA School District Dougherty County 31,139,382,946 1,322,200 23,551.17
IA Tobacco Settlement Authority 751,433,035 2,882,887 260.65
OK Muskogee Industrial Trust 166,767,288 1,437,636 116.00
ME Richmond Utilities District 507,841,204 11,713,404 43.36
LA City of Gonzales Industrial Development Board 73,191,107 1,699,927 43.06
PR Puerto Rico Highways and Transportation Authority 8,777,193,750 206,331,396 42.54
TX Harris County Municipal Utility District No 423 42,871,046 1,021,777 41.96
PR Peñuelas 67,063,757 1,669,271 40.18
OH Jerome Village Community Development Authority 105,690,321 2,691,552 39.27
UT Utah Telecommunication Open Infrastructure Agency 461,216,203 12,098,508 38.12

Biggest city governments

Chris: please create and send a spreadsheet that captures all of the data and categories that are available to make apples-to-apples comparisons of the biggest city governments, including New York City, Los Angeles, Chicago, Houston, Philadelphia, and Phoenix.

Note: only including Philadelphia of PA, not of TN; Phoenix of AZ, not OR

State governments

Similarly, please send a sheet showing the data categories/columns that all state governments could be compared across by using big states like California, Texas, Florida, and New York to give us examples.

Some basic visualizations